Research and Development Tax Credit — Article 10 — Article (10) Application of the Research and Development Tax Credit in Special Cases

The Minister shall issue a resolution specifying the rules, conditions, and procedures for the application of the provisions of this Resolution to tax groups and entities subject to the aforementioned Cabinet Resolution No. (142) of 2024, where the Local Designated Filing Entity has submitted the Top-up Tax Return.

Interpretation and application must be checked against the official text and current version.